Analysis
Subheading 3812.39 covers other, within heading 3812. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
The spread of 6.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.5%, applies to 3812.39.20 (mixtures of N,N'-diaryl-p-phenylenediamines) and 3812.39.60 (containing any aromatic or modified aromatic…).
2 of its 5 lines with a percentage rate are duty-free at the general rate (40%) and 3 are dutiable, from duty-free up to 6.5%. The median line pays 5%.
The US splits it as follows: 3812.39.20 for mixtures of N,N'-diaryl-p-phenylenediamines (6.5%), 3812.39.30 for master batches of poly[nitrilomethanetetraaryl- nitrilo[2,4,6-… (duty-free), 3812.39.60 for containing any aromatic or modified aromatic antioxidant or other… (6.5%), 3812.39.70 for bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate (duty-free) and 3812.39.90 for other: other (5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3812.39.20 | Mixtures of N,N'-diaryl-p-phenylenediamines | 6.5% |
| 3812.39.30 | Master batches of poly[nitrilomethanetetraaryl- nitrilo[2,4,6- tris(1-methylethyl)-1,3- phenylene]]-2,6-bis(1-methylethyl)phenyl]-ω- [[[[2,6-bis(1-methylethyl)phenyl]amino]- methylene]amino]carbodiimide or 2,4-diisocyanate-1,3,5-tris(1-methylethyl)- benzene homopolymer with polyethylene, polyethylene terephthalate, or thermoplastic polyurethanes;Master batches of 3-(2H-benzotriazol-2-yl)-5- (tert-butyl)-4-hydroxybenzenepropanoic acid, C7-C9 branched or linear alkyl esters; andMaster batches of α-[3-[3-(2H-benzotriazol-2- yl)-5-(1,1-dimethylethyl)-4-hydroxyphenyl]-1- oxopropyl-ω-[3-[3-(2H-benzotriazol-2-yl)-5- (1,1-dimethylethyl)-4-hydroxyphenyl]-1-oxo- propyl] poly(oxyethylene) | Free |
| 3812.39.60 | Containing any aromatic or modified aromatic antioxidant or other stabilizer: other | 6.5% |
| 3812.39.70 | Bis(1,2,2,6,6-pentamethyl-4-piperidinyl) sebacate | Free |
| 3812.39.90 | Other: other | 5% |